Courses

A514

Auditing Theory and Practice

15-weeks

3 credits

Prerequisite:

This course is aimed at providing the student with broad knowledge of assurance services with a focus on internal decision-making and external reporting. The objectives of the course are: (1) To understand the source of demand by managers for information quality for internal decision making - business measurement systems, information relevance, and information reliability; (2) To understand and apply the tools available to managers for providing improved information quality for internal decision making­ internal control practices, analytical monitoring, and detailed monitoring procedures; (3) To understand the tools available to managers for providing improved information quality for external reporting; (4) To understand the value and characteristics of management assertions, business process quality and other non-financial assertions. Understand and apply the tools used by assurance providers in providing attestation services related to external reporting. (formerly A506/A507)

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